Wolper L F
Hospitals. 1979 Apr 16;53(8):84-6, 138.
Any health care institution can use operational auditing, or operational review, to regularly evaluate the performance of specific units or of the entire institution, to identify conditions that need the most improvement, and, thereby, to select the best cost containment and revenue-enhancing approaches. This article discusses certain features and advantages of operational auditing, such as its use of industry and other substantive standards and the auditors' independence from the institution's internal politics. It also explains some important differences between operational auditing and internal auditing and the details of the operational auditing process.
任何医疗机构都可以使用运营审计或运营审查，定期评估特定科室或整个机构的绩效，识别最需要改进的状况，从而选择最佳的成本控制和增收方法。本文讨论了运营审计的某些特点和优势，例如其对行业标准和其他实质性标准的运用，以及审计人员相对于机构内部政治的独立性。本文还解释了运营审计与内部审计之间的一些重要差异以及运营审计流程的细节。
